2.1.1048 Part 1 Section 18.17.7.308, SUMIFS

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a.   The standard states that sum-range need not have the same size and shape as cell-range-1 through cell-range-n.

In Office, each cell-range-1...cell-range-n shall have the same size and shape as sum-range.

b.   The standard states that cells in sum-range that contain TRUE evaluate to 1; cells in sum-range that contain FALSE evaluate to 0.

In Office, cells in sum-range that do not contain numeric values evaluate to 0.